众议院共和党税制改革蓝图综述Summary of House Republican Tax.PDFVIP

众议院共和党税制改革蓝图综述 Summary of House Republican Tax Reform Blueprint 2016年6月24 日，众议院发言人Paul Ryan (R-WI)和众议院筹 • 累计离岸收益将有8.75%的税收； 款委员会主席Kevin Brady (R-TX)共同发布了众议院共和党税 • 美国国税局将被分为3个主要部门：（1）个人；（2） 制改革“蓝图”。共和党罗列了该蓝图将会实现的三个 企业；及（3）税务法庭；以及 目标：（1）为全体美国人增加就业；（2）简化税法， 使之更加公平，减轻民众负担；以及（3）对美国国税局 • 有限职能的指定管理人将替代美国国税局委员。 进行改革，使它更注重客户服务。 If the Blueprint were to become law: On June 24, 2016, Speaker of the House Paul Ryan (R-WI) and • The top corporate rate would be lowered to 20%; House Ways and Means Committee Chairman Kevin Brady (R- TX) released the House Republicans’ tax reform “Blueprint.” • The individual tax brackets would be narrowed and lowered to: Republicans outlined three goals they believe the Blueprint 0/12% ($0-$9,275/$9,276-$37,650) for single filers and $0- will achieve: (1) fuel job creation and deliver opportunity for all $18,550/$18,551-$75,300 for joint filers); 25% ($37,651-$190,150 Americans; (2) simplify the tax Code and make it more fair and less for single filers and $75,301-$231,450 for joint filers); and 33% burdensome; and (3) reform the Internal Revenue Service (IRS) so ($190,151 or more for single filers and $231,451 or more for joint that it is more focused on customer service. filers); 共和党蓝图“阐述了对当前所得税制度的巨大变革”。 • The tax rates on investment income would also be narrowed and 1 具体而言，该提案面向各种问题，包括：（1）个人所得 lowered to : 0/6%, 12.5%, and 16.5% ; 税；（2）企业税；（3）国际税收；（4）对国税局改革 • The existing worldwide system of U.S. taxation would be replaced 的必要性。此外，在发布该蓝图的过程中，众议院税务